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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Conference on Innovation and Application of Science and Technology (CIASTECH) Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Prosidia Widya Saintek AKSIOMA : Jurnal Sains Ekonomi dan Edukasi E-Amal: Jurnal Pengabdian Kepada Masyarakat PESHUM
Pawestri, Hartini Prasetyaning
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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Pengaruh Kepemilikan Manajerial Dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Kiik, Yovita; Pawestri, Hartini Prasetyaning; Zainuddin, Zainuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol. 3 No. 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4185

Abstract

Abstrak Manajemen laba merupakan perilaku manajemen yang mengatur laba sesuai dengan tujuan dari manajemen perusahaan. Prinsip Akuntansi Berterima Umum memberikan fleksibilitas kepada pihak manajemen untuk pemilihan metode atau kebijakan akuntansi dalam melaporkan laba selama tidak menyimpang Standar Akuntansi Keuangan. Namun dengan adanya penguasaan lebih fleksibilitas yang diberikan oleh pemilik perusahaan menjadikan seorang manajer mendapatkan peluang melakukan praktik pengelolaan laba untuk tujuan tertentu yang dikenal dengan istilah manajemen laba (earnings management). Tujuan penelitian ini adalah untuk megetahui pengaruh kepemilikan manajeril dan beban pajak tangguhan terhadap manajemen laba. Teknik analisis data yang digunakan adalah Regresi Linear Berganda. Pengambilan sampel diambil menggunakan metode puposive sampling. Sebanyak 11 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2020 di jadikan sampel. Hasil penelitian ini menunjukkan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba, sedangkan beban pajak tangguhan berpengaruh terhadap manajemen laba. Secara simultan kepemilikan manajerial dan beban pajak tangguhan berpengaruh terhadap manajemen laba.Kata Kunci: beban pajak tangguhan, kepemilikan manajerial, manajemen laba Abstract Earnings management is management behavior that regulates earnings in accordance with the objectives of company management. Generally Accepted Accounting Principles provide flexibility to the management for the selection of accounting methods or policies in reporting earnings as long as they do not deviate from Financial Accounting Standards. However, with the more flexibility provided by the owner of the company, a manager has the opportunity to practice earnings management for certain purposes, known as earnings management. The purpose of this study was to determine the effect of managerial ownership and deferred tax expense on earnings management. The data analysis technique used is Multiple Linear Regression. Sampling was taken using the purposive sampling method. A total of 11 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2017-2020 period were sampled. The results of this study indicate that managerial ownership has no effect on earnings management, while deferred tax expense affects earnings management. Simultaneously managerial ownership and deferred tax expense affect earnings management.Keywords: deferred tax expense, managerial ownership, earnings management
Efektivitas Penerapan Sistem Informasi Keuangan Daerah (SIKD) di Aplikasi Sistem Informasi Pemerintahan Daerah (SIPD) pada Kecamatan Purworejo Kota Pasuruan Lazuardi, Andoni; Gunarianto, Gunarianto; Pawestri, Hartini Prasetyaning
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2271

Abstract

The development of information and communication technology in society provides opportunities for the government to innovate in the development of state apparatus through the implementation of an Electronic-Based Government System (SPBE). SPBE or what is usually called e-government is government administration that utilizes information and communication technology to provide services to government agencies, state civil servant, business people, the community and other parties. A National Regional Financial Information System (SIKD) is needed to provide comprehensive regional financial information to the wider community as well as a basis for fiscal policy-making officials in making decision. This is a form of government responsibility for all development results. SIPD is a form of system created as a form of technology that is utilized and realized. SIPD was designed by the ministry of home affairs with the aim of justifying the flow stages structuring regional plan documents in accordance with requirement of statutory regulations. Keywords: SPBE, SIKD, SIPD, District, Village
PERAN PEMBUKUAN SEDERHANA BAGI UMKM “KERUPUK SINGKONG NUSANTARA PUTRA” DUSUN SEKARPUTIH DESA PENDEM JUNREJO BATU Wahyudi, Untung; Pawestri, Hartini Prasetyaning; Bahri, Syamsul; Puspitosari, Endah; Mas, Nasharuddin
Prosidia Widya Saintek Vol. 2 No. 2 (2023)
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pembukuan atau istilahnya akuntansi adalah sangat diperlukan oleh pelaku bisnis tidak terlepas skala usahanya entah itu skala besar atau skala kecil seperti kelas rumahan, UMKM juga perlu membuat pembukuan minimal pembukuan sederhana. UMKM sangat banyak digeluti masyarakat Indonesia adalah dengan alasan modal kecil dan prosed produksi tidak rumit, seperti halnya UMKM yang ada tepatnya di Dusun Sekarputih, Desa Pendem, Kecamatan Junrejo dengan memanfaatkan Singkong sebagai bahan baku nya. Usahanya diberi nama Nusantara Putra merupakan salah satu sentra usaha kerupuk  singkong yang berada industri rumah tangga yang sudah berjalan selama kurang lebih 15 tahun dan dikelola oleh anggota keluarga saja. Meskipun usaha tersebut sudah berjalan lama, namun sampai saat ini pembukuan dilakukan sangat sederhana hanya dengan prinsip “yang penting bisa menggaji karyawan dan dapur masih bisa mengepul” tanpa tahu berapa laba atau harga pokok yang tepat. Hal ini kalau berkelanjutan akan berdampak pada penentuan harga pokok dan harga juayang kurang tepat kepada konsumen. Dengan adanya permasalahan yang dihadapi oleh pemilik usaha,maka perlu dilakukan penyuluhan mengenai pembukuan sederhana dan manfaatnya. Diharapkan dengan terlaksananya penyuluhan ini dapat membantu memberikan gambaran dan mampu membuat pencatatan kas secara umum dan membuat laporan keuangan secara sederhana,sehingga harga pokok tepat, harga jual tepat dan bisa bersaing di kancah nasional maupun internasional.
Evaluasi Unsur Pengendalian Internal dalam Pengelolaan Dana Program Indonesia Pintar (PIP) pada SMPN 1 Maospati Kabupaten Magetan Mulyaningrum, Fita; Pawestri, Hartini Prasetyaning; Zainudin, Zainudin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 6 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/nwprts75

Abstract

This study aims to analyze and evaluate the elements of Government Internal Control (SPIP) according to PP No. 60 of 2008 in the management of PIP funds at SMPN 1 Maospati. The main informants in the study were 3 people and additional informants were 6 people. The research method used is descriptive qualitative with data collection methods from interviews with informants, observation and documentation. The results of this study indicate that the internal control elements of PIP fund management have been running well according to the regulations set by the government, but there are some inputs on control activities. In controlling activities, the school should hold HR coaching for PIP managers and make benchmarks to assess the performance of PIP managers so that PIP management in this school can run optimally.
Co-Authors Ahmad Fairuzabadi Astuti, Novia Istianing Fadilah, Mega Fianita Gunarianto Gunarianto Hasan, Khojana Heni Pujiastuti Kiik, Yovita Lazuardi, Andoni Maharani, Yanuar Mbeing, Leontinus Mulyaningrum, Fita Mulyono Mulyono Nasharuddin Mas Nggengo, Yordania Nurul Isnaini Puspitosari, Endah Puspitosarie, Enda Putri, Bellinda Octovanny Berliana Sukisto, Ananda Aditya Survival Syamsul Bahri Takndare, Adriana Veronica, Cindy Wahyudi, Untung Wijaya, Irsyad Maulana Yesus, Maria Yosefa Piris De Zainuddin, Zainuddin Zainudin Zainudin